An account information management apparatus includes an input receiving unit for receiving a net price, a tax-inclusive price, and an amount to be actually transferred to a transaction party, out of a tax-inclusive transaction amount, a computing unit for calculating the tax amount included in the transaction amount using the information received by the input receiving unit, and generating actual amount account information in which a transaction of the amount to be actually transferred to a transaction party is recorded and tax account information in which a transaction record of only the tax amount is recorded separately from the transaction record of the amount to be actually transferred to the transaction party, and an account information storage unit for storing therein the actual amount account information and the tax account information in association with each other for each transaction.